Sumitomo Chemical India Limited v. The Assistant Commissioner Of Income Tax 1(3)(1),

8.wp.3227.2025.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3227 OF 2025 Sumitomo Chemical India Limited .. Petitioner

Versus

The Assistant Commissioner of Income Tax-1(3)(1) & Ors.

.. Respondents Mr.Dharan V. Gandhi, Advocate for the Petitioner. Digitally signed by UTKARSH KAKASAHEB BHALERAO Date:

2025.09.02 19:06:02 +0530 UTKARSH KAKASAHEB BHALERAO Ms.Sushma Nagraj (through V.C.) a/w Krithika Anand, Abhinav Palsikar, Advocates for the Respondents.

CORAM

: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ.

DATE : SEPTEMBER 02, 2025 P. C.

1.

By order dated 22nd July 2025 the above Writ Petition was disposed of by passing the following directions:- "3. We accordingly dispose of the above Writ Petition by directing the Assessing Officer to pass an Order giving effect to the Orders passed either by the Tribunal or by the CIT (A) as more particularly set out in the prayer clause and thereafter grant a refund with interest, if any, to the Petitioner. The Writ Petition is disposed of and refund be granted in accordance with law."

SEPTEMBER 02, 2025 Utkarsh

8.wp.3227.2025.doc 2.

The matter was kept on board today for reporting compliance.

3.

Today when the matter is called out, we are informed that this order has been partly complied with, namely that the order giving effect to the orders passed by the Appellate Authority has in fact been passed but the grant of refund with interest is yet to be complied with. 4.

The learned counsel appearing on behalf of the Revenue stated that to comply with the direction to grant the refund with interest, if any, is pending before the CPC, and would be completed within a period of 2 weeks from today.

5.

In light of the aforesaid statement, we now place the above Writ Petition on board for reporting compliance on 16th September 2025.

6.

Personal Assistant of this Court. All concerned will act on production by [FIRDOSH P. POONIWALLA, J.] [B.P.COLABAWALLA, J.] SEPTEMBER 02, 2025 Utkarsh